Practitioner’s Guide to the Sec. 965 Repatriation Tax
Expats Redefined by Tax Cuts & Jobs Act -Recorded 4/3/18
Theory Training
The U.S. tax regime for foreign corporations owned by U.S. persons has been completely redefined by the Tax Cuts and Jobs Act. To facilitate this change, Congress imposed a one-time tax on certain offshore earnings: the learning curve is steep, the IRS issued guidance just recently, and the timeline for our clients is very short. This course outlines the who, what, when, where, and, most importantly, how of computing and paying this tax.
Learning Objectives
- Recognize the new terminology and expanded definitions in §965
- Identify taxpayers who are subject to the §965 repatriation tax
- Apply IRS guidance to compute the §965 repatriation tax
- Prepare the election to pay the §965 tax over 8 years
Education Information
Your registration includes 2 IRS CE as well as:
- Downloadable course materials and workpapers
- A coupon code good for 1 free use of the Expat Tax Tools Section 965 Online Calculator.
Prerequisite: None
Advanced Preparation: None
Program Level: Intermediate
IRS Program Number for Self-Study On-Demand Webinar: NMVBP-T-00099-18-S
Delivery Method: Self-study/On-demand
Field of Study: Federal Tax Law (IRS)
Credit hours: 2 IRS
Instructor: Mary Beth Lougen, EA, USTCP Click here to learn more about the instructor.
All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our education policies.